"(c) OVERPAYMENT; CREDIT OF TAX.-Overpayment resulting from the payment of estimated tax for a taxable year in excess of the amount determined to be due upon the filing of a tax return for such taxable year may be credited against the amount of estimated tax determined to be due on any declaration filed for the next succeeding taxable year or for any deficiency or nonpayment of tax for any previous taxable year. No refund shall be made of any estimated tax paid unless a complete return is filed."

SEC. [14.] (15). DEFINITION OF "PERSON".-The term "person" as used in this title includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under duty to perform the act in respect to which the violation occurs.

SEC. [15.] (16). PAYMENT TO COLLECTOR AND RECEIPTS.-The taxes provided under this article shall be collected by the Collector and the revenues derived therefrom shall be turned over to the Treasury of the United States for credit to the District in the same manner as other revenues are turned over to the United States Treasury for credit to the District. The Collector shall, upon written request, give to the person making payment of any income tax a full written or printed receipt therefor.

TITLE XIV-LICENSES

SECTION 1. [(a) REQUIREMENT.-No corporation or unincorporated business, except such corporations or unincorporated businesses as are expressly exempt under the provisions of title II of this article, shall engage in or carry on any trade or business in the District without a license so to do issued under this article in addition to all other licenses and permits required by law, except as hereinafter provided. For the first calendar year to which this article is applicable, no license shall be required of any corporation licensed under the provisions of the act of July 26, 1939, as amended. Every corporation not so licensed and every unincorporated business shall obtain such license within sixty days after the approval of this Act. Every corporation or unincorporated business which commences to engage in or carry on any trade or business in the District after the passage of this Act shall obtain a license under this article within sixty days after the date of the commencement of such trade or business in the District. Applications for licenses shall be filed with the Assessor prior to January 1 of each year upon forms prescribed and furnished by the Assessor, and each application shall be accompanied by a fee of $10: Provided, however, That any unincorporated business having a gross income for the taxable year of $5,000 or less shall not be required to obtain the license provided for in this title.]

[(b)] TRADE, BUSINESS, OR PROFESSIONAL LICENSE.-Every person, other than a corporation, who, as an individual, sole proprietor, partner, associate, or joint venturer shall, in the District of Columbia, engage in or conduct a trade, business, or profession which is excluded from the imposition of the District of Columbia tax on unincorporated businesses under the definition set forth in section 1 of title VIII of this article, shall file with the Assessor prior to December 1st of the calendar year 1957, and prior to December 1st of each calendar year thereafter, an application for a trade, business, or professional license, accompanied by a license fee of $25, which license, upon issuance, shall

entitle such person to engage in or conduct a trade, business, or profession in the District of Columbia during the next ensuing calendar year: Provided, That no license shall be required under this subsection to be obtained by any individual or sole proprietor engaging in or conducting a trade, business, or profession in the District of Columbia whose annual gross receipts from such trade, business, or profession in the District of Columbia were, during the prior calendar year, less than $5,000, and no partner, associate, or joint venturer shall be required to obtain a license where the annual gross receipts of the partnership, association, or joint venture in the District of Columbia were, during the prior calendar year, less than $5,000: And provided further, That every person who, during any calendar year, commences as an individual, sole proprietor, partner, associate, or joint venturer, to engage in or conduct a trade, business or profession in the District of Columbia without having so engaged in the prior calendar year, shall, within fifteen days after the date in said commencement year on which such trade, business, or profession attains gross receipts of $5,000, make application to the Assessor, accompanied by a license fee of $25, for the license required by this subsection for the calendar year during which the trade, business, or profession was commenced, and any person who, during the prior calendar year, although engaged in a trade, business, or profession, did not attain gross receipts of $5,000, shall, within fifteen days after the date within the calendar year on which such trade, business, or profession attains gross receipts of $5,000, make application to the Assessor, accompanied by a license fee of $25, for the license required by this subsection for the calendar year during which the trade, business, or profession, attains gross receipts of $5,000.

No license shall be required (1) of any registered nurse or practical nurse for the purpose of engaging in or conducting a trade, business, or profession of registered nurse or practical nurse in the District of Columbia, (2) of any person licensed under chapter II, section 26, of the "Life Insurance Act," approved June 19, 1934 (48 Stat. 1125, ch. 672; sec. 35-425, D.C. Code, 1951), for the purpose of acting within the District of Columbia for any life insurance company as a general agent, agent, or solicitor in the solicitation or procurement of applications for insurance, or (3) of any person engaged in the ministry of healing by prayer or spiritual means alone and who is a member of a church or denomination whose tenets and teachings include the practice of such healing. No officer or employee of the Government of the United States, or the Government of the District of Columbia, and no individual in private or public employment who is compensated for services performed by him as an employee for his employer shall, for such employment, be required to obtain a license and, in the case of a partnership, association, or joint venture, no license shall be required of any partner, associate, or joint venturer who does not himself engage in or conduct the trade, business, or professional activities of the partnership, association, or joint venture in the District of Columbia. The license required to be obtained under the provisions of this subsection shall be in addition to all other licenses, fees, and permits required by law.

SEC. 2. DURATION OF LICENSE.-All licenses issued under this title shall be in effect for the duration of the calendar year for which issued, unless revoked as provided in this title, and shall expire at midnight

on the 31st day of December of each year. No licenses issued under this title may be transferred to any other person.

SEC. 3. LICENSES TO BE POSTED.-All licenses granted under this title to persons having an office or place of business in the District must be conspicuously posted in the office or on the premises of the licensee, and said license shall be accessible at all times for inspection. by the police or other officers duly authorized to make such inspection. SEC. 4. (Repealed May 3, 1948, effective January 1, 1948.)

SEC. 5. REVOCATION.-The Commissioners may, after hearing, revoke any license issued hereunder for failure of the licensee to file a return or corrected return within the time required by this article, or to pay any installment of tax when due.

SEC. 6. RENEWAL.-Licenses shall be renewed for the ensuing calendar year upon application as provided in section 1 of this title. No license shall be issued or renewed if the taxpayer has failed or refused to pay any tax or installment thereof, or penalties or interest thereon, imposed by this article: Provided, however, That the Commissioners, in their discretion, for cause shown, may, on such terms or conditions as they may determine or prescribe, waive the provisions of this section.

[SEC. 7. PENALTY FOR FAILURE TO OBTAIN LICENSE.-Any person engaged in or carrying on any trade or business in the District or receiving income from sources within the District within the meaning of title X of this article without having obtained a license so to do, within the time prescribed by section 1 of this title, and any person engaging in or carrying on any trade or business in the District or receiving income from sources within the District within the meaning of title X of this article for or on behalf of any corporation or unincorporated business not having a license so to do, shall, upon conviction thereof, be fined not more than $300 for each and every failure, refusal, or violation, and each and every day that such failure, refusal, or violation continues shall constitute a separate and distinct offense. All prosecutions under this section shall be brought in the municipal court of the District of Columbia on information by the Corporation Counsel or any of his assistants in the name of the District: Provided, however, That the provisions of this section shall not apply to mere collection by an agent of income of a corporation or unincorporated business not having the license required under this title.]

SEC. 7. PENALTY FOR FAILURE TO OBTAIN LICENSE.-Any person engaged in or conducting a trade, business, or profession in the District of Columbia within the meaning of section 1 of this title without having obtained a license so to do, within the time prescribed by said section 1, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $300 for each and every failure, refusal, or violation, and each and every day that such failure, refusal, or violation continues shall constitute a separate and distinct offense. All prosecutions under this section shall be brought in the District of Columbia Court of General Sessions on information by the Corporation Counsel or any of his assistants in the name of the District.

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AUTHORIZING APPROPRIATIONS FOR EXPENSES OF THE OFFICE OF INTERGOVERNMENTAL RELATIONS

SEPTEMBER 24, 1969.-Ordered to be printed

Mr. MUNDT, from the Committee on Government Operations, submitted the following

REPORT

[To accompany S.J. Res. 117]

The Committee on Government Operations, to which was referred the resolution (S.J. Res. 117) to authorize appropriations for expenses of the Office of Intergovernmental Relations, having considered the same, reports favorably thereon without amendment and recommends that the resolution do pass.

PURPOSE

The resolution would authorize the appropriation of such sum as may be necessary for the expenses of the Office of Intergovernmental Relations established by Executive Order 11455 dated February 14, 1969. The purpose of the Office is to advise and assist the Vice President with respect to his intergovernmental relations responsibilities as the President's liaison with executive and legislative officials of State and local governments.

The Executive order places the Office under the immediate supervision of the Vice President and provides for a Director and Deputy Director of the Office to be designated by the Vice President. The proposed resolution would provide that the Director would be compensated at a rate not in excess of that for level IV of the executive schedule and the Deputy Director at a rate not in excess of that for GS-18. In addition, the resolution would provide that compensation for two other positions may be at a rate up to the maximum pay for GS-17.